Modele wieloletniego planowania budżetowego w prawie Unii Europejskiej oraz w państwach członkowskich
Models of Multiannual Financial Planning in European Union Law and in Member States

Summary/Abstract: The subject of the article are the models of multi-year financial planning in the law of the European Union and in the member states. The extension of the one-year perspective of budget planning to a perspective of several years is one of the tools for ensuring the stability of public finances. Multiannual planning is an indispensable instrument of modern public financial management. Multiannual financial planning in EU member states is heterogeneous in nature. The legal regulations adopted by member states differ in particular as to the scope of multiannual planning, the degree of influence of multiannual financial planning on the budget law passed annually, the participation of parliament in its adoption, the possibility of deviating from the adopted multiannual plan, the length of the adopted planning perspective. Depending on the multiannual planning model adopted in the law, multiannual planning instruments can be either strategic or merely technical acts. As a result, they can either be a tool that significantly affects the state’s finances and fiscal stability or have no significant impact on them. Within the framework of the article, the standards of multi-year budget planning under the law of the European Union were discussed. The instruments of multi-year planning were presented on the example of solutions adopted in selected EU countries. On this basis, three main models of multiannual budget planning in EU member states were identified.

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